The tariff classification of footwear from Austria

N212855 April 27, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3915 Ms. Kim Roebke Phoenix International Freight Services, Inc. 1501 N. Mittel Blvd. Wood Dale, IL 60191 RE: The tariff classification of footwear from Austria Dear Ms. Roebke: In your letter dated April 4, 2012 you requested a tariff classification ruling on behalf of your client, Garnet Hill, Inc. for a children’s slipper. The submitted half-pair sample identified as style “A-Sole,” is a children’s house slipper with a rubber or plastics outer sole which measures approximately 3.5mm in thickness. The wool textile upper has an elasticized strap at the forefoot which when expanded, facilitates the insertion of the foot into the slipper. There is a decorative textile embroidered hockey player on the vamp of the slipper. The applicable subheading for the children’s house slipper, style “A-Sole” will be 6404.19.3915, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: house slippers. The rate of duty will be 37.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division